Appealing GST/HST assessments to the Tax Court of Canada

RC4443-3(E)

You are entitled to fair treatment in all your dealings with the Canada Revenue Agency (CRA). For further information, visit canada.ca/taxpayer-rights.

For complete information on Tax Court of Canada appeals process, please visit the Tax Court of Canada website or call 1-800-927-5499.

If you do not agree with our decision on your objection, you can appeal to the Tax Court of Canada. Your appeal
has to be received by the Court no later than 90 days from the date we sent you the notice of confirmation or notice
of (re)assessment.

The Tax Court of Canada hears appeals under two distinct procedures: the informal procedure and the general procedure. If you do not choose the informal procedure, the Court will hear your appeal under the general procedure. The following information will help you make the appropriate choice.

Informal procedure

Eligibility:
You qualify to use the informal procedure if the amount in dispute is not more than $50,000. However, if the Attorney General of Canada requests that the general procedure apply to the appeal, it will automatically be heard under the general procedure.

Representation:
You may represent yourself, or have a lawyer or another individual represent you.

Filing fee:
There is no filing fee for appeals instituted under the informal procedure.

Costs:
The Court may determine the amount of the costs of all parties and order the Minister to pay for certain costs you incurred if the following conditions are met:

• you are more than 50% successful in your appeal;
• the amount in dispute is equal to or less than $7,000; and
• the total value of all your supplies for the prior fiscal year was $1,000,000 or less.

You will not have to pay any of the Minister’s costs, unless the Court finds that you have unduly delayed the prompt and effective resolution of the appeal.

Process:
Your notice of appeal has to be in writing and include the relevant facts and your reasons for appealing. Please include your mailing address, telephone number, the date of the notice of confirmation or notice of (re)assessment. You can file your appeal by delivering or mailing your notice of appeal to the Registry of a Tax Court of Canada office. You can also send your notice of appeal by fax or file it electronically. If you file it electronically, paper copies are not required unless requested. You can find a list of the Tax Court of Canada offices below.

You have to clearly indicate on your notice of appeal that you are choosing the informal procedure.

General procedure

Eligibility:
You qualify to use the informal procedure if the amount in dispute is not more than $50,000. However, if the Attorney General of Canada requests that the general procedure apply to the appeal, it will automatically be heard under the general procedure.

Representation:
Individuals can either represent themselves or have a lawyer represent them. A lawyer has to represent a corporation, except with leave of the Court and on any conditions that it may determine.

Filing fee:
You must pay the filing fee indicated below within five days after receipt of the documents by the Registry. Please make your cheque payable to the Receiver General for Canada.

Costs:
The Court can order either party to pay some of the other party’s legal costs.

Process:
You have to submit your notice of appeal in the form set out in the Tax Court of Canada rules (General procedure).
You can get details on how to prepare your notice of appeal by contacting a Tax Court of Canada office listed below.

Tax Court of Canada